Jhojarrah, Inc. has the following budgeted overhead formula for 2020, y = 1,006,969 + 25 per machine hours. The formula is expected to continue until the next five years prior to review of current business processes. If for the month of January 2021, the company incurred P333,914. Each unit requires 2 machine hours to complete. How many units were produced during the month of January?

a.) 13,461 b.) 10,000 c.) 5,000 d.) 26,922